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2019 (3) TMI 1485 - CESTAT CHENNAICENVAT credit - input services - facility services rendered by M/s. G4S Facility Services - demand has been confirmed alleging that the services provided are in the nature of front office service, gardening service, canteen facilities gym room equipment maintenance etc. - It is the case of the department that some of these services are used for personal consumption and therefore are not eligible for credit. Held that:- Indeed the annexure to the agreement shows that the payment is based on man hours of the work. So also it is stated that in case the manpower works on Sundays and holidays, they have to pay charges on pro-rata basis. So also when additional manpower is required, charges is to be paid on pro-rata - in page 202 of the appeal memorandum a letter issued by Lenovo to G4S Facility Services dated 30.8.2007 is enclosed. This is a letter of amendment of the Annexure I of the agreement. It is stated in this letter that five more headcounts to G4S Facility Services are to be added and the salary of the receptionist post is to be increased. Thus, it is seen that Lenovo has requested for increase of headcounts (person). The requirement of such manpower is for catering services etc. In such case, they would qualify as input service. However, this argument requires to be examined. There is no discussion in the orders passed by the authorities below as to whether the services availed is in the nature of manpower recruitment and supply agency service. The appellant has not raised this contention before the authorities. For this purpose of verification, whether the services availed from G4S Facility Service is in the nature of manpower recruitment and supply agency service, the matter is remanded to the adjudicating authority who is directed to look into the documents and also consider the plea of the appellant in this regard - appeal allowed by way of remand.
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